Auditor Expertise in Initial Goodwill Recognition and Subsequent Impairment Outcomes
Journal of Accounting, Auditing & Finance
Published online on March 12, 2026
Abstract
Journal of Accounting, Auditing & Finance, Ahead of Print.
This study examines whether auditors’ task-specific expertise acquired during the initial recognition and valuation of goodwill influences clients’ subsequent goodwill accounting. Given the complexity of goodwill valuation, the high degree of managerial ...
This study examines whether auditors’ task-specific expertise acquired during the initial recognition and valuation of goodwill influences clients’ subsequent goodwill accounting. Given the complexity of goodwill valuation, the high degree of managerial ...